{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,9]],"date-time":"2026-03-09T12:15:32Z","timestamp":1773058532549,"version":"3.50.1"},"reference-count":72,"publisher":"Institute for Operations Research and the Management Sciences (INFORMS)","issue":"7","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Management Science"],"published-print":{"date-parts":[[2021,7]]},"abstract":"<jats:p> This paper investigates the effectiveness of planning prompts on organizations\u2019 tax compliance behavior. We conducted a large-scale, multi\u2010wave field experiment examining the tax-paying behavior of all organizations that failed to file timely annual returns for a payroll tax in the province of Ontario. Organizations were randomly assigned to receive one of two letters: Ontario\u2019s standard late notice (control) and a revised experimental late notice, which included step-by-step instructions of when, where, and how to file a return. Our data indicate that planning prompts are effective at increasing organizations\u2019 timely tax payment. In addition to replicating these findings across two waves, we demonstrate that, although our intervention did not appear to have effects that persisted across tax years, organizations also did not habituate to our manipulation and its effects were consistent across repeated exposures. Our study is among the first to demonstrate that a simple behavioral intervention that has typically been applied to individuals to help them to act upon their existing motivations can be effective in the realm of tax compliance and organizational behavior. <\/jats:p><jats:p> This paper was accepted by David Simchi-Levi, behavioral economics. <\/jats:p>","DOI":"10.1287\/mnsc.2020.3744","type":"journal-article","created":{"date-parts":[[2020,11,10]],"date-time":"2020-11-10T19:31:27Z","timestamp":1605036687000},"page":"4327-4340","source":"Crossref","is-referenced-by-count":22,"title":["Effectiveness of Planning Prompts on Organizations\u2019 Likelihood to File Their Overdue Taxes: A Multi\u2010Wave Field Experiment"],"prefix":"10.1287","volume":"67","author":[{"ORCID":"https:\/\/2.zoppoz.workers.dev:443\/https\/orcid.org\/0000-0002-3323-4423","authenticated-orcid":false,"given":"Nicole","family":"Robitaille","sequence":"first","affiliation":[{"name":"Smith School of Business, Queens University, Kingston, Ontario K7L 3N6, Canada;"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Julian","family":"House","sequence":"additional","affiliation":[{"name":"Behavioural Insights Unit, Treasury Board Secretariat, Government of Ontario, Toronto, Ontario M7A 1Y7, Canada;"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/2.zoppoz.workers.dev:443\/https\/orcid.org\/0000-0001-8248-654X","authenticated-orcid":false,"given":"Nina","family":"Mazar","sequence":"additional","affiliation":[{"name":"Questrom School of Business, Boston University, Boston, Massachusetts 02215"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"109","reference":[{"key":"B1","doi-asserted-by":"publisher","DOI":"10.1016\/0047-2727(72)90010-2"},{"key":"B2","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6435.2011.00524.x"},{"key":"B3","doi-asserted-by":"publisher","DOI":"10.1016\/j.joep.2005.09.002"},{"key":"B4","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-011-0761-9"},{"key":"B5","doi-asserted-by":"publisher","DOI":"10.1111\/1475-5890.12111"},{"issue":"2","key":"B6","first-page":"818","volume":"36","author":"Andreoni J","year":"1998","journal-title":"J. Econom. Literature"},{"key":"B8","doi-asserted-by":"publisher","DOI":"10.1111\/j.1745-9125.2011.00256.x"},{"key":"B9","doi-asserted-by":"publisher","DOI":"10.1111\/1467-9280.00441"},{"key":"B10","doi-asserted-by":"publisher","DOI":"10.1207\/s15327957pspr0303_3"},{"key":"B11","unstructured":"Behavioural Insights Team (2014) EAST: Four simple ways to apply behavioural insights. Report, Cabinet Office, London."},{"key":"B12","doi-asserted-by":"publisher","DOI":"10.1177\/0956797617702501"},{"key":"B13","doi-asserted-by":"publisher","DOI":"10.17310\/ntj.2001.1.06"},{"key":"B14","doi-asserted-by":"publisher","DOI":"10.1257\/pol.20160589"},{"key":"B15","doi-asserted-by":"publisher","DOI":"10.1257\/jep.26.3.157"},{"key":"B16","unstructured":"Chetty R , \nMobarak M , \nSinghal M   (2014) Increasing tax compliance through social recognition. Report, International Growth Centre, London."},{"key":"B17","doi-asserted-by":"publisher","DOI":"10.1016\/j.jebo.2008.02.010"},{"key":"B18","unstructured":"Dulleck U , \nKoessler AK , \nSchaffner M , \nTorgler B   (2015) Improving communication with directors of firms in liquidation. Report, ASIC, Brisbane, Queensland, Australia."},{"key":"B19","doi-asserted-by":"publisher","DOI":"10.1146\/annurev-orgpsych-041015-062400"},{"key":"B20","doi-asserted-by":"publisher","DOI":"10.1016\/j.jce.2006.10.006"},{"key":"B21","doi-asserted-by":"publisher","DOI":"10.1177\/2372732214550405"},{"key":"B22","doi-asserted-by":"publisher","DOI":"10.1016\/j.econlet.2014.03.027"},{"key":"B23","doi-asserted-by":"publisher","DOI":"10.1086\/586910"},{"key":"B24","doi-asserted-by":"publisher","DOI":"10.1037\/0003-066X.54.7.493"},{"key":"B25","doi-asserted-by":"publisher","DOI":"10.1037\/0022-3514.73.1.186"},{"key":"B26","doi-asserted-by":"publisher","DOI":"10.1016\/S0065-2601(06)38002-1"},{"key":"B27","unstructured":"Gollwitzer PM , \nKentaro F , \nOettingen G   (2004) Planning and the implementation of goals. Baumeister RF, Vohs KD, eds. Handbook of Self-Regulation: Research, Theory and Applications (Guilford Press, New York), 211\u2013228."},{"key":"B28","unstructured":"Government of Ontario (2016) 2016 Ontario budget: Jobs for today and tomorrow. Report, Ministry of Finance, Ottawa, Ontario, Canada."},{"key":"B29","doi-asserted-by":"publisher","DOI":"10.1093\/oxrep\/gru034"},{"key":"B30","doi-asserted-by":"publisher","DOI":"10.1016\/j.jpubeco.2017.02.003"},{"key":"B31","doi-asserted-by":"publisher","DOI":"10.1016\/j.riob.2017.10.004"},{"key":"B32","doi-asserted-by":"publisher","DOI":"10.17310\/ntj.2010.1.01"},{"key":"B33","doi-asserted-by":"publisher","DOI":"10.1126\/science.1091721"},{"key":"B35","doi-asserted-by":"crossref","unstructured":"Kincaid JP , \nFishburne RP , \nRogers RL , \nChissom BS   (1975) Derivation of new readability formulas (automated readability index, fog count and Flesch reading ease formula) for navy enlisted personnel. Report, Institue for Simulation and Training, Millington, TN.","DOI":"10.21236\/ADA006655"},{"key":"B36","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511628238"},{"key":"B37","doi-asserted-by":"publisher","DOI":"10.1016\/j.joep.2007.05.004"},{"key":"B38","doi-asserted-by":"publisher","DOI":"10.1037\/0022-3514.83.1.231"},{"key":"B39","doi-asserted-by":"publisher","DOI":"10.1002\/wcs.1184"},{"key":"B40","doi-asserted-by":"publisher","DOI":"10.1037\/0003-066X.57.9.705"},{"key":"B41","doi-asserted-by":"publisher","DOI":"10.1257\/jep.28.4.149"},{"key":"B42","doi-asserted-by":"publisher","DOI":"10.1111\/joes.12201"},{"issue":"2","key":"B43","first-page":"26","volume":"13","author":"Matsaganis M","year":"2012","journal-title":"CESifo Forum"},{"key":"B44","doi-asserted-by":"publisher","DOI":"10.1509\/jmkr.45.6.633"},{"key":"B450","doi-asserted-by":"publisher","DOI":"10.1002\/jcpy.1031"},{"key":"B45","doi-asserted-by":"publisher","DOI":"10.1073\/pnas.1103170108"},{"key":"B46","doi-asserted-by":"publisher","DOI":"10.1016\/j.ypmed.2012.10.021"},{"key":"B47","doi-asserted-by":"publisher","DOI":"10.1177\/0956797609359326"},{"key":"B48","doi-asserted-by":"publisher","DOI":"10.1787\/9789264200852-en"},{"key":"B49","doi-asserted-by":"publisher","DOI":"10.1787\/9789264223257-en"},{"key":"B50","volume-title":"Applying Behavioural Insights to Organisations: Theoretical Underpinnings","author":"OECD","year":"2017"},{"key":"B51","doi-asserted-by":"publisher","DOI":"10.1787\/9789264270480-en"},{"key":"B53","doi-asserted-by":"publisher","DOI":"10.1257\/aer.20130393"},{"key":"B54","doi-asserted-by":"publisher","DOI":"10.1177\/1091142115614392"},{"key":"B55","doi-asserted-by":"publisher","DOI":"10.1016\/j.nlm.2008.09.012"},{"key":"B56","doi-asserted-by":"publisher","DOI":"10.1002\/9781118468333.ch25"},{"key":"B57","doi-asserted-by":"publisher","DOI":"10.1353\/bsp.2015.0011"},{"key":"B58","doi-asserted-by":"publisher","DOI":"10.2307\/1556348"},{"key":"B59","doi-asserted-by":"publisher","DOI":"10.1086\/NTJ41792031"},{"key":"B60","doi-asserted-by":"publisher","DOI":"10.1007\/s10797-011-9181-0"},{"key":"B61","doi-asserted-by":"crossref","unstructured":"Slemrod J , \nYitzhaki S   (2002) Tax avoidance, evasion and administration. Auerbach AJ, Feldstein M, eds.  Handbook of Public Economics  (Elsevier Science, Amsterdam), 1423\u20131470.","DOI":"10.1016\/S1573-4420(02)80026-X"},{"key":"B62","unstructured":"Spann S   (2009) Tax resolution step #1: Taking control\u2014Making the commitment to change.  Tax Resolution and Financial Freedom: Using the Financial Planning Process to Resolve IRS Tax Problems  (LifeSpan Financial Planning, LLC, Mount Pleasant, SC), 17\u201333."},{"key":"B63","doi-asserted-by":"publisher","DOI":"10.1525\/9780520909625"},{"key":"B64","volume-title":"Simpler: The Future of Government","author":"Sunstein CR","year":"2013"},{"key":"B65","volume-title":"Nudge: Improving Decisions About Health, Wealth, and Happiness","author":"Thaler RH","year":"2008"},{"key":"B66","doi-asserted-by":"publisher","DOI":"10.1037\/h0022681"},{"key":"B67","doi-asserted-by":"publisher","DOI":"10.1111\/1467-6419.00185"},{"key":"B68","doi-asserted-by":"publisher","DOI":"10.1007\/s10101-004-0077-7"},{"key":"B69","doi-asserted-by":"publisher","DOI":"10.4337\/9781847207203"},{"key":"B70","doi-asserted-by":"publisher","DOI":"10.1628\/001522113X675647"},{"key":"B71","doi-asserted-by":"publisher","DOI":"10.1007\/s10663-004-8328-y"},{"key":"B72","doi-asserted-by":"publisher","DOI":"10.1126\/science.7455683"},{"key":"B73","volume-title":"Economy and Society","author":"Weber M","year":"1922"},{"key":"B74","doi-asserted-by":"publisher","DOI":"10.1016\/j.joep.2005.02.002"}],"container-title":["Management Science"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/2.zoppoz.workers.dev:443\/https\/pubsonline.informs.org\/doi\/pdf\/10.1287\/mnsc.2020.3744","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,4,2]],"date-time":"2023-04-02T21:08:01Z","timestamp":1680469681000},"score":1,"resource":{"primary":{"URL":"https:\/\/2.zoppoz.workers.dev:443\/https\/pubsonline.informs.org\/doi\/10.1287\/mnsc.2020.3744"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,7]]},"references-count":72,"journal-issue":{"issue":"7","published-print":{"date-parts":[[2021,7]]}},"alternative-id":["10.1287\/mnsc.2020.3744"],"URL":"https:\/\/2.zoppoz.workers.dev:443\/https\/doi.org\/10.1287\/mnsc.2020.3744","relation":{},"ISSN":["0025-1909","1526-5501"],"issn-type":[{"value":"0025-1909","type":"print"},{"value":"1526-5501","type":"electronic"}],"subject":[],"published":{"date-parts":[[2021,7]]}}}